In the result, the appeal filed by the Assessee in ITA No
Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)
penalty proceedings under section 271(1)(c) of the IT Act. 7.0. The learned Commissioner of Income Tax (Appeals) erred in law and on facts in confirming the charging of interest under section 234B and 234C of the Income Tax Act, 1961. 8.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal